I-3 - Taxation Act

Section 1029.8.36.0.2 Disposition versions

2007-11-07

1029.8.36.0.2. (Repealed).

1997, c. 14, s. 221; 1997, c. 31, s. 143; 1999, c. 83, s. 197; 2000, c. 39, s. 149; 2007, c. 12, s. 160.

2006-03-01

1029.8.36.0.2. A corporation that, for a taxation year, encloses with its fiscal return it is required to file for the year under section 1000, a copy of the temporary or final certificate or the document validating the operating receipts, as the case may be, issued to it by the Société de développement des entreprises culturelles for the year in respect of a multimedia title of the corporation, and the prescribed form containing the prescribed information, is deemed to have paid to the Minister on the corporation’s balance-due day for that year, as partial payment of its tax payable for that year under this Part, an amount equal to the aggregate of

(a)  an amount equal to

i.  where the taxation year ends before 18 April 1997, 20% of its qualified labour expenditure for the year in respect of the title, or

ii.  where the taxation year ends after 17 April 1997, 25% of its qualified labour expenditure for the year in respect of the title;

(b)  where the Société de développement des entreprises culturelles certifies that the title is both available in French and intended for the consumer market, 20% of its qualified labour expenditure for the year in respect of the title; and

(c)  20% of its eligible operating receipts for the year in respect of the title.

1997, c. 14, s. 221; 1997, c. 31, s. 143; 1999, c. 83, s. 197; 2000, c. 39, s. 149.